Regarding policies to mobilise domestic resources for development and improve fiscal conditions, Peru has prioritised the complete implementation of the General Anti-Avoidance Rule to address tax avoidance. Law 31110 aims to strengthen Peru's agricultural, irrigation, agro-export and agro-industrial sectors while upholding labour rights in line with national and international standards. It establishes a gradual increase over time of the income tax rate based on the taxpayer's annual net income, to ultimately reach the standard rate of 29.5%. This measure is intended to boost sector competitiveness and overall development. Peru enacted Legislative Decree 1488 and Law 31652 to encourage private investment through special depreciation regimes and temporary measures for buildings, construction, and electric vehicles. Law 30309 promotes scientific research and technological innovation by providing additional tax deductions for related expenses. Additionally, Peru has enhanced tax administration and compliance by implementing Mutual Administrative Assistance for Exchange of Information and lifting banking secrecy for audit purposes, aiming to reduce tax evasion effectively. Legislative Decree 1424 limits interest deductions to prevent profit shifting, while Legislative Decree 1381 targets tax avoidance by addressing non-co‑operative jurisdictions.

Regarding policies to promote a sound, inclusive and sustainable financial market, Peru has implemented a National Financial Inclusion Policy (PNIF), approved by Supreme Decree No. 255-2019-EF, set to run until 2030. Led by the Ministry of Economy and Finance and supported by other key institutions, the PNIF has five primary objectives: i) building trust in the financial system across all population segments; ii) expanding access to suitable financial services; iii) reducing market frictions; iv) developing telecommunications infrastructure and digital platforms; and v) strengthening institutional co‑ordination mechanisms. Significant achievements include training more than 360 000 people on financial inclusion topics, expanding digital payment training for micro and small enterprises, extending internet service to more than 2 000 new locations and launching the DNI-Account, which has facilitated the opening of 24 million accounts to improve financial accessibility. Additionally, Peru has issued social, green, and sustainable bonds and prioritised local-currency fixed-rate sovereign bonds to boost the share of local currency in the public debt portfolio and strengthen capital markets.

In terms of regional and international finance and partnerships to catalyse international resources, financing from the IDB Invest and the International Finance Corporation plays a crucial role in promoting private-sector investment across diverse sectors, such as social infrastructure, tourism, manufacturing, and the digital economy. Additionally, the National Sustainable Infrastructure Plan for Competitiveness prioritises large-scale projects worth nearly USD 40 billion, focusing on sustainable infrastructure in sectors such as health, education, transportation, and energy. The National Policy for the Promotion of Private Investment in Public-Private Partnerships and Asset Projects seeks to close public infrastructure gaps and boost economic growth by encouraging private-sector participation. This policy, supported by the World Bank, emphasises the importance of transparent regulatory frameworks and efficient project management.